Dear Gloria,As you know I have retired from private practice.
I have wanted to let you know for a long time how much I enjoyed taking care of you. You will always be remembered for being one of the nicest and most cooperative patients I have had the pleasure to deal with. Even through some adversity you were always most pleasant. You have been faithful about making payments which is appreciated. At this point however I am returning your check and would ask that you stop making any further payments. We will consider your balance as zero. Please accept my suggestion graciously and without feeling uncomfortable. It allows me to thank you in very small way for helping to make the practice of my profession most gratifying.

Sincerely
M.D.